Agenda Consultation – International Accounting Standards Board
Date recorded:
At its meeting on October 27-29, 2020, the IASB met to discuss its approach to seeking feedback in the Request for Information on:
- the strategic direction and balance of the Board’s activities;
- the criteria for assessing the priority of financial reporting issues that may be added to the work plan; and
- the financial reporting issues that should be given priority.
With respect to (ii), the Board tentatively decided that the Request for Information should:
- not ask stakeholders to re-prioritize the Board’s current work plan projects; and
- include the following research pipeline and other projects for stakeholders to comment on and, if necessary, re-prioritize: High Inflation—Scope of IAS 29; Pollutant Pricing Mechanisms; Variable and Contingent Consideration; and Post-implementation Review of IFRS 5.
At a future meeting, the Board will discuss the due process steps taken in developing the Request for Information.
Review the IASB Update and podcast on the Board's Web site.
